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Case T-638/24, Finanzamt Österreich: Request for a preliminary ruling from the Verwaltungsgerichtshof (Austria) lodged on 22 November 2024 – Finanzamt Österreich
ECLI:EU:UNKNOWN:62024TN0638
62024TN0638
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Official Journal of the European Union
EN
C series
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C/2025/923
17.2.2025
(Case T-638/24, Finanzamt Österreich)
(C/2025/923)
Language of the case: German
Referring court
Parties to the main proceedings
Appellant on a point of law:
Interested party:
D GmbH
Questions referred
1.Do Articles 40, 41 and 203 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (‘the VAT Directive’) (1) as well as the principles of proportionality and neutrality preclude the application of a national provision (second sentence of Article 3(8) of the Umsatzsteuergesetz (2) (Law on turnover tax)) whereby an acquisition is deemed to have been effected in the territory of the Member State whose VAT identification number was used by the person acquiring the goods until the person acquiring the goods establishes that the acquisition was taxed in the Member State in which the goods are located at the end of the transport or dispatch in those cases where the intra-Community acquisition is accompanied by an intra-Community supply which was treated in Austria as an exempt supply but where, because Austrian VAT is entered on the invoice, there is a tax liability for that supply on the basis of the invoice issued?
2.If Question 1 is answered in the affirmative, does the removal, as a result of a subsequent adjustment of the invoice by the issuer, of the VAT wrongly entered on the invoice relating to the exempt intra-Community supply give rise to an intra-Community acquisition within the meaning of Article 41 of the VAT Directive and, if so, at what point in time is that intra-Community acquisition made?
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).
Bundesgesetz über die Besteuerung der Umsätze (Umsatzsteuergesetz 1994 – UStG 1994) (Federal Law on the Taxation of Turnover (Law on Turnover Tax – UstG 1994)), BGBl. Nr. 663/1994 in the version applicable before the Abgabenänderungsgesetz 2023 (Law on Tax Amendment 2023), BGBl. I 110/2023.
ELI: http://data.europa.eu/eli/C/2025/923/oj
ISSN 1977-091X (electronic edition)
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